HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

20TH OCTOBER AND 6TH NOVEMBER, 1961

COURT OF APPEAL–

25TH AND 26TH JUNE, 1962

Income Tax, Schedule E – Benefits in kind – Employee in representative occupation of employer’s house–Whether payment by employer for coal, electricity and upkeep of garden assessable as income of employee – Income Tax Act, 1952 (15 & 16 Geo. VI & 1 Eliz. II, c. 10), Section 161 and Ninth Schedule, Paragraph 1.

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